|Written from Liverpool. The letter offers some advice on building extremely large ships, such as the 'Leviathan' that Rowett hears Brunel is currently building. Rowett warns that it is necessary to overcome public prejudice and the cynicism of sailors against such large vessels but offers his own belief that, with good design and strength, safety and great speed can be achieved. The letter also offers advice on the rigging of great steam ships, suggests lessons learned from mistakes made with the rigging of the Great Britain and emphasises the importance of correct placement and building of masts, even in a steam ship where they might be supposed to be the secondary means of propulsion. The letter finishes with an offer to assist Brunel with the design and with the masts and rigging of the ship if he should wish it.
The letter appears to have been written on several sheets inserted into the usual numbered page run so the first folio of the letter is hand-numbered as 16a while subsequent folios are un-numbered.